VROMANT NORBERT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
VROMANT NORBERT
Largest movements
- Deferred charges and accrued income -€34,610
down €34,610 (-67.7%), from €51,139 to €16,529
- Cash +€29,929
up €29,929 (+135%), from €22,181 to €52,110
mainly Deferred charges and accrued income (+€34,610) and Depreciation (+€9,799)
- Receivables within one year -€6,684
down €6,684 (-18.0%), from €37,219 to €30,535
of which Trade receivables: -€5,665
- Trade debts -€21,660
down €21,660 (-74.4%), from €29,126 to €7,467
- Other debts +€9,367
up €9,367 (+4.8%), from €194,277 to €203,644
- Profit (loss) carried forward +€5,935
up €5,935 (+15.7%), from -€37,847 to -€31,912
- Accrued charges and deferred income -€5,414
down €5,414 (-72.3%), from €7,484 to €2,070
- Gross operating margin +€24,204
up €24,204, from -€6,995 to €17,209
- Financial charges -€525
down €525 (-40.5%), from €1,296 to €772
- Financial income -€394
down €394 (-100%), from €394 to €0
- Other operating charges -€267
down €267 (-27.5%), from €969 to €702
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €215,594 | €202,510 | -€13,084 | -6.1% |
| Fixed assets | 21/28 | €51,054 | €49,335 | -€1,719 | -3.4% |
| Tangible fixed assets | 22/27 | €51,054 | €49,335 | -€1,719 | -3.4% |
| Plant, machinery and equipment | 23 | €23,555 | €21,156 | -€2,399 | -10.2% |
| Furniture and vehicles | 24 | €27,499 | €28,179 | +€680 | +2.5% |
| Current assets | 29/58 | €164,540 | €153,175 | -€11,365 | -6.9% |
| Stocks and contracts in progress | 3 | €54,000 | €54,000 | = | 0.0% |
| Stocks | 30/36 | €54,000 | €54,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,219 | €30,535 | -€6,684 | -18.0% |
| Trade receivables | 40 | €34,691 | €29,026 | -€5,665 | -16.3% |
| Other amounts receivable | 41 | €2,528 | €1,509 | -€1,018 | -40.3% |
| Cash at bank and in hand | 54/58 | €22,181 | €52,110 | +€29,929 | +135% |
| Deferred charges and accrued income | 490/1 | €51,139 | €16,529 | -€34,610 | -67.7% |
| Total equity and liabilities | 10/49 | €215,594 | €202,510 | -€13,084 | -6.1% |
| Equity | 10/15 | -€17,641 | -€11,706 | +€5,935 | +33.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,614 | €1,614 | = | 0.0% |
| Distributable reserves | 133 | €1,614 | €1,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,847 | -€31,912 | +€5,935 | +15.7% |
| Amounts payable | 17/49 | €233,235 | €214,216 | -€19,019 | -8.2% |
| Amounts payable within one year | 42/48 | €225,751 | €212,146 | -€13,605 | -6.0% |
| Trade debts | 44 | €29,126 | €7,467 | -€21,660 | -74.4% |
| Suppliers | 440/4 | €29,126 | €7,467 | -€21,660 | -74.4% |
| Taxes, remuneration and social security | 45 | €2,348 | €1,035 | -€1,313 | -55.9% |
| Taxes | 450/3 | €2,348 | €1,035 | -€1,313 | -55.9% |
| Other amounts payable | 47/48 | €194,277 | €203,644 | +€9,367 | +4.8% |
| Accrued charges and deferred income | 492/3 | €7,484 | €2,070 | -€5,414 | -72.3% |
| Non-recurring operating income | 76A | - | €8,081 | +€8,081 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,799 | €9,799 | +€1 | 0.0% |
| Other operating charges | 640/8 | €969 | €702 | -€267 | -27.5% |
| Gross operating margin | 9900 | -€6,995 | €17,209 | +€24,204 | |
| Operating profit (loss) | 9901 | -€17,763 | €6,707 | +€24,470 | |
| Financial income | 75/76B | €394 | €0 | -€394 | -100% |
| Recurring financial income | 75 | €394 | €0 | -€394 | -100% |
| Financial charges | 65/66B | €1,296 | €772 | -€525 | -40.5% |
| Recurring financial charges | 65 | €1,296 | €772 | -€525 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,666 | €5,935 | +€24,601 | |
| Profit (loss) for the period | 9904 | -€18,666 | €5,935 | +€24,601 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,666 | €5,935 | +€24,601 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.